| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Tillage assets: |
| Laser controlled scraping assets: |
| Buckets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Transmitters | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Sheep farming: |
| Instruments for measuring wool fibre fineness, laser type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Packaging assets: |
| Inkjet and laser label printers | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Quality control and inspection assets: |
| Colour sorters and laser scanners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Bakery product manufacturing (non-factory based): |
| Jelly and sugar lolly making assets: |
| Cleaners (brush and laser) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Packaging and quality control assets: |
| Coding machines (including laser coding machines) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Peanut processing assets: |
| Sorting and sizing assets: |
| Electronic/laser sorters (including colour sorters) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Printing: |
| Newspaper printing assets: |
| Ancillary assets: |
| Automated
guided vehicles (AGVs) (including laser guided vehicles and track
mounted automated vehicles) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Filling and packing assets: |
| Labellers (including laser coders and label applicators) | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Cement manufacturing: |
| Support assets: |
| Testing equipment: |
| Generally
(including spectrometers, gas chromatographs, titrators, calorimeters,
laser granulometers, photometers, moisture analysers, drying ovens) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Laser beam alignment systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Skin pass mill assets: |
| Laser systems mill entry | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Walking beam furnace assets: |
| Tracking lasers (incorporating cables and adapters) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Closed section laser welders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| CNC laser cutting units | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Laser cutters | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Alignment, positioning and verification assets: |
| Computer
and laser based contact and non- contact devices
(including 'Faro arms') | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Wheel alignment assets: |
| Wheel alignment lasers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Tooling assets: |
| Electronic
and laser tool pre-setting and setting machines (including coordinate
measurement machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport support services n.e.c.: |
| Electronic toll collection assets: |
| Digital
measuring instruments (including vehicle classifiers (laser or
infrared) and electronic toll collection readers (radio frequency)) | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production video assets: |
| High definition laser film recorders | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Laser detectors/receivers (rod-eye receivers) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Laser distance measurers/meters (DISTOs) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Laser levels: |
| Grade laying (dial-in grade) | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Laser plummets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Line and plumb/point and cross line | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Pipe laying | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Rotating | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Tunnelling and plumbing | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Laser scanners - 3D (high definition surveying) - ground LIDAR | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Laser scanners - vehicle mounted - ground LIDAR | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Endoscopic surgery assets (excluding disposable accessories): |
| Endoscopic lasers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Surgical lasers (excluding ophthalmic surgical lasers) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Processing assets: |
| Dry laser imaging processors | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Wet laser imaging processors | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Dental services: |
| Dentists' assets: |
| Dental lasers: |
| Hard tissue and soft tissue lasers | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Soft tissue and whitening lasers | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Soft tissue lasers | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Optometry and optical dispensing: |
| Optical assets: |
| Glaucoma
diagnostic assets (including ocular coherence tomographs (OCTs),
scanning laser ophthalmoscopes and scanning laser polarimeters) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ophthalmic surgery assets: |
| Ophthalmic lasers: |
| Non-refractive | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Refractive (including eye tracking systems) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Ultrasound
diagnostic assets (including A-scan biometers, A/B scan biometers,
B-scan biometers, laser interference biometers, pachymeters and
ultrasound biomicroscopes (UBMs)) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| OTHER SERVICES: |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Engravers: |
| Electronic/laser cutters | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Photographic film processing: |
| Printing assets: |
| Laser cutters (incorporating laser printing): |
| Desktop | 3 years | 66.67% | 33.33% | 1 Jul 2017 |
| Floor mounted | 7 years | 28.57% | 14.29% | 1 Jul 2017 |